Data table Relax-Time Pools Income Statement Performance Report Month Ended June 30 | (1) (2) (3) (4) (5) (1)-(3) Flexible (3)-(5) Actual Budget Results Flexible for Actual Sales Static at Actual Budget Number of Volume (Master) Prices Variance Output Units* Variance Budget* 10 -0- 10 2F Output units (pools installed) Sales revenue $121,000 $1,000 F $120,000 $24,000 F $96,000 Variable expenses 83,000 3,000 U 80,000 16,000 U 64,000 22,000 Fixed expenses 2,000 U 20,000 -0- 20,000 Total expenses 105,000 5,000 U 100,000 16,000 U 84,000 $16,000 $4,000 U Operating income $ 20,000 $8,000 F $12,000 Flexible budget variance, $4,000 U Sales volume variance, $8,000 F